In what is certain to be the first step in a very important precedent, the Tax Court of Canada held on October 2, 2012 that the advisor penalties created under section 163.2 of the Income Tax Act constitute criminal offences and entitle the taxpayer to all of the constitutional protections that entails, including a standard of proof beyond a reasonable doubt: Guindon v. [read post]

Importantly, where there is an adequate factual foundation for an appeal court to decide the new issue and there would be no prejudice to the other party, an appeal court may have a duty to determine the new issue if refusing would result in unfairness: R v Travis, 2014 ABCA 217 at paras 3-4; Guindon v Canada, 2015 SCC 41 at para 37. [read post]